^^^Actually, it is what Toy would forced to build
IF it currently had to make an actual 'homologation model' in a certain number of builds like they had to BEFORE the WRC 'kit car' classes (the team factories/shops are able to integrate a WRC 'kit' to base, naturally aspirated, FWD econoboxes in order to build them into the WRC supercars) became the standard, last during the Group A era, when they had to build 5000 versions to qualify for FIA Group A competiton.
They do NOT have to build any actual homologation models in any number in order to compete in the WRC currently.
Also, we have NEVER had a WRC-like (AWD/turbo/diffs/flares) ride available here in
this size/type class/category, EVER, let alone 30 years ago (the GT-4 Celica does not 'qualify' in my book, given how much larger/more mass it was than this little monster).